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The role of precedent in the tax law

Author

Listed:
  • Zolotareva, A.

    (RANEPA)

  • Shatalov, S.

    (RANEPA)

Abstract

The paper considers theoretically existing approaches to defining the concept of judicial precedent, the comparison of the value of precedent and judicial lawmaking at all in common law countries and in Russia. The estimation of the trend toward increased the law-making powers of the courts in modern Russia through the creation of the constitutional court and the actual implementation of precedent system in arbitration proceedings. Specific examples illustrated the influence of the judicial practice on the formation of tax law abroad and in Russia. By results of the analysis are given some suggestions on improvement of legislation and law enforcement practices in order to enhance certainty domestic tax law.

Suggested Citation

  • Zolotareva, A. & Shatalov, S., "undated". "The role of precedent in the tax law," Published Papers rep14, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:ppaper:rep14
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    More about this item

    Keywords

    tax law; precedent; Russia; common law; arbitration;

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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